W-5 Earned Income Credit Advance Payment Certificate

2009 Form W-5

Department of the Treasury
Internal Revenue Service

(Rev. January 2009)

Instructions
What’s New
Definition of qualifying child revised
The following changes have been made to the definition of a
qualifying child.
● Your qualifying child must be younger than you.
● A child cannot be your qualifying child if he or she files a joint
return, unless the return was filed only as a claim for refund.
● If the parents of a child can claim the child as a qualifying child
but no parent so claims the child, no one else can claim the child
as a qualifying child unless that person’s AGI is higher than the
highest AGI of any parent of the child.

Purpose of Form
Use Form W-5 if you are eligible to get part of the earned income
credit (EIC) in advance with your pay and choose to do so. See
Who Is Eligible To Get Advance EIC Payments? below. The
amount you can get in advance generally depends on your
wages. If you are married, the amount of your advance EIC
payments also depends on whether your spouse has filed a Form
W-5 with his or her employer. However, your employer cannot
give you more than $1,826 throughout 2009 with your pay. You
will get the rest of any EIC you are entitled to when you file your
tax return and claim the EIC.
If you do not choose to get advance payments, you can still
claim the EIC on your 2009 tax return.

1. You (and your spouse, if filing a joint return) have a valid
social security number (SSN) issued by the Social Security
Administration. For more information on valid SSNs, see Pub.
596, Earned Income Credit (EIC).
2. You expect to have at least one qualifying child and to be
able to claim the credit using that child. If you do not expect to
have a qualifying child, you may still be eligible for the EIC, but
you cannot receive advance EIC payments. See Who Is a
Qualifying Child? on page 3.
3. You expect that your 2009 earned income and adjusted
gross income (AGI) will each be less than $35,463 ($38,583 if you
expect to file a joint return for 2009). Include your spouse’s
income if you plan to file a joint return. As used on this form,
earned income does not include amounts inmates in penal
institutions are paid for their work, amounts received as a pension
or annuity from a nonqualified deferred compensation plan or a
nongovernmental section 457 plan, or nontaxable earned income.
4. You expect to be able to claim the EIC for 2009. To find out if
you may be able to claim the EIC, answer the questions on page
2.

How To Get Advance EIC Payments

The EIC is a credit for certain workers. It reduces the tax you
owe. It may give you a refund even if you do not owe any tax.

If you are eligible to get advance EIC payments, fill in the 2009
Form W-5 at the bottom of this page. Then, detach it and give it
to your employer. If you get advance payments, you must file a
2009 Form 1040 or 1040A income tax return.
You may have only one Form W-5 in effect at one time. If you
and your spouse are both employed, you should file separate
Forms W-5.
This Form W-5 expires on December 31, 2009. If you are
eligible to get advance EIC payments for 2010, you must file a
new Form W-5 next year.

Who Is Eligible To Get Advance EIC
Payments?

You may be able to get a larger credit when you file
your 2009 return. For details, see Additional Credit on
page 3.

What Is the EIC?

TIP

You are eligible to get advance EIC payments if all four of the
following apply.
(continued on page 3)

Ä

Give the bottom part to your employer; keep the top part for your records.

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Detach here

W-5

Form
(Rev. January 2009)
Department of the Treasury
Internal Revenue Service

Earned Income Credit Advance Payment Certificate

OMB No. 1545-0074

©

Use the current year’s certificate only.
Give this certificate to your employer.
This certificate expires on December 31, 2009.

2009

©

©

Your social security number

Print or type your full name

Note. If you get advance payments of the earned income credit for 2009, you must file a 2009 federal income tax return. To get advance
payments, you must have a qualifying child and your filing status must be any status except married filing a separate return.
1
2
3

I expect to have a qualifying child and be able to claim the earned income credit for 2009 using that child. I do not have
another Form W-5 in effect with any other current employer, and I choose to get advance EIC payments
Check the box that shows your expected filing status for 2009:
Single, head of household, or qualifying widow(er)
Married filing jointly
If you are married, does your spouse have a Form W-5 in effect for 2009 with any employer?

Under penalties of perjury, I declare that the information I have furnished above is, to the best of my knowledge, true, correct, and complete.

Signature

©

Date
Cat. No. 10227P

©

Yes

No

Yes

No

Form W-5 (2009) (Rev. 1-2009)

Page

2

Questions To See if You May Be Able To Claim the EIC for 2009
You cannot claim the EIC if you file either Form 2555 or Form 2555-EZ (relating to foreign earned income) for 2009. You
also cannot claim the EIC if you are a nonresident alien for any part of 2009 unless you are married to a U.S. citizen or
resident, file a joint return, and elect to be taxed as a resident alien for all of 2009.
CAUTION

1

Do you expect to have a qualifying child? Read Who Is a Qualifying Child? on page 3 before you answer this question. If the
child is married, be sure you also read Married child on page 3.
STOP

No.
You may be able to claim the EIC but you cannot get advance EIC payments.
Yes. Continue.
If the child meets the conditions to be a qualifying child for both you and another person, see Qualifying child of more
than one person on page 3.

CAUTION

2

Do you expect your 2009 filing status to be married filing a separate return?
STOP

Yes.
You cannot claim the EIC.
No. Continue.
TIP

3

If you expect to file a joint return for 2009, include your spouse’s income when answering questions 3 and 4.

Do you expect that your 2009 earned income and AGI will each be less than: $35,463 ($38,583 if married filing jointly) if you
expect to have 1 qualifying child; $40,295 ($43,415 if married filing jointly) if you expect to have 2 or more qualifying children?
STOP

No.
You cannot claim the EIC.
Yes. Continue. But remember, you cannot get advance EIC payments if you expect your 2009 earned income or AGI will
be $35,463 or more ($38,583 or more if married filing jointly).
4

Do you expect that your 2009 investment income will be more than $3,100? For most people, investment income is the total
of their taxable interest, ordinary dividends, capital gain distributions, and tax-exempt interest. However, if you plan to file a
2009 Form 1040, see the 2008 Form 1040 instructions to figure your investment income.
STOP

Yes.
You cannot claim the EIC.
No. Continue.
5

Do you expect that you, or your spouse if filing a joint return, will be a qualifying child of another person for 2009?
Yes. You cannot claim the EIC.
No. You may be able to claim the EIC.

Form W-5 (2009) (Rev. 1-2009)

Page

Caution. A qualifying child whom you use to claim the
EIC must have a valid social security number unless he
or she is born and dies in 2009.

Who Is a Qualifying Child?
A qualifying child is any child who meets all three of the
following conditions.
1. The child is your:
Son, daughter, stepchild, eligible foster child, brother, sister,
half brother, half sister, stepbrother, stepsister, or a descendant of
any of them (for example, your grandchild, niece, or nephew).
Note. An adopted child is always treated as your own child. An
adopted child includes a child lawfully placed with you for legal
adoption. An eligible foster child is any child placed with you by
an authorized placement agency or by judgment, decree, or other
order of any court of competent jurisdiction.
2. The child is younger than you and, at the end of 2009, the
child is under age 19, or under age 24 and a student, or any age
and permanently and totally disabled. A student is a child who
during any 5 months of 2009 (a) was enrolled as a full-time
student at a school or (b) took a full-time, on-farm training course
given by a school or a state, county, or local government agency.
A school includes a technical, trade, or mechanical school. It does
not include an on-the-job training course, correspondence school,
or Internet school.
3. The child lives with you in the United States for over half of
2009. But you do not have to meet this condition if (a) the child
was born or died during the year and your home was this child’s
home for the entire time he or she was alive in 2009, or (b) the
child is presumed by law enforcement authorities to have been
kidnapped by someone who is not a family member and the child
lived with you for over half of the part of the year before he or she
was kidnapped.

3

CAUTION

What if My Situation Changes?
If your situation changes after you give Form W-5 to your
employer, you will probably need to file a new Form W-5. For
example, you must file a new Form W-5 if any of the following
applies for 2009.
● You no longer expect to have a qualifying child. Check “No”
on line 1 of your new Form W-5.
● You no longer expect to be able to claim the EIC for 2009.
Check “No” on line 1 of your new Form W-5.
● You no longer want advance payments. Check “No” on line 1
of your new Form W-5.
● Your spouse files Form W-5 with his or her employer. Check
“Yes” on line 3 of your new Form W-5.
Note. If you get advance EIC payments and find you are not
eligible for the EIC, you must pay back these payments when you
file your 2009 federal income tax return.

Additional Information
How To Claim the EIC
If you are eligible, claim the EIC on your 2009 tax return. See your
2009 tax return instruction booklet.

Additional Credit

Note. Temporary absences, such as for school, vacation,
medical care, or detention in a juvenile facility, count as time
lived at home. Members of the military on extended active duty
outside the United States are considered to be living in the
United States.
Married child. A child who is married at the end of 2009 is a
qualifying child only if:

You may be able to claim a larger credit when you file your 2009
Form 1040 or Form 1040A because your employer cannot give
you more than $1,826 throughout the year with your pay. You
may also be able to claim a larger credit if you have more than
one qualifying child. But you must file your 2009 tax return to
claim any additional credit.

1. You may claim him or her as your dependent, or
2. You are the custodial parent and would be able to claim the
child as your dependent, but the noncustodial parent claims the
child as a dependent because:
a. You signed Form 8332, Release/Revocation of Release of
Claim to Exemption for Child by Custodial Parent, or a similar
statement, agreeing not to claim the child for 2009, or

Privacy Act and Paperwork Reduction Act Notice. We ask for
the information on this form to carry out the Internal Revenue
laws of the United States. Internal Revenue Code sections 3507
and 6109 and their regulations require you to provide the
information requested on Form W-5 and to give it to your
employer if you want advance payment of the EIC. As provided
by law, we may give the information to the Department of
Justice and other federal agencies. In addition, we may give it to
cities, states, and the District of Columbia so they may carry out
their tax laws. We may also disclose this information to other
countries under a tax treaty, to federal and state agencies to
enforce federal nontax criminal laws, or to federal law
enforcement and intelligence agencies to combat terrorism.
Failure to provide the requested information may prevent your
employer from processing this form; providing false information
may subject you to penalties.
You are not required to provide the information requested on
a form that is subject to the Paperwork Reduction Act unless the
form displays a valid OMB control number. Books or records
relating to a form or its instructions must be retained as long as
their contents may become material in the administration of any
Internal Revenue law. Generally, tax returns and return
information are confidential, as required by Code section 6103.
The average time and expenses required to complete and file
this form will vary depending on individual circumstances. For the
estimated averages, see the instructions for your income tax
return.
If you have suggestions for making this form simpler, we would
be happy to hear from you. See the instructions for your income
tax return.

b. You have a pre-1985 divorce decree or separation
agreement that allows the noncustodial parent to claim the child
and he or she gives at least $600 for the child’s support in 2009.
Other rules may apply. See Pub. 501, Exemptions, Standard
Deduction, and Filing Information, for more information on
children of divorced or separated parents.
Qualifying child of more than one person. If the child meets the
conditions to be a qualifying child of more than one person, only
one person may treat that child as a qualifying child for 2009. If
you and someone else have the same qualifying child, you and
the other person(s) can decide which of you, if otherwise eligible,
will take all of the following tax benefits based on the qualifying
child: the child’s dependency exemption, the child tax credit,
head of household filing status, the credit for child and dependent
care expenses, the exclusion for dependent care benefits, and the
EIC. The other person cannot take any of the six tax benefits
unless he or she has a different qualifying child.
If you and the other person cannot agree and more than one
person claims the EIC or other benefits listed above using the
same child, the tie-breaker rule applies. See Pub. 596, Earned
Income Credit, Table 2. When More Than One Person Files a
Return Claiming the Same Qualifying Child (Tie-Breaker Rule) and
the Instructions for Form 1040 or 1040A.